Tonnage tax option: application and annexure requirements to exercise or renew eligibility under the scheme. Application to the Joint Commissioner for exercising or renewing the tonnage tax scheme must include a completed Annexure (Part A for all applications; Part B for renewals), declarations that the applicant is an Indian company with place of effective management in India, details of owned and chartered qualifying ships, supporting corporate and ship certificates, and a verification signed by the authorised corporate officer; incomplete submissions will be treated as such and specified evidentiary and signature rules apply.